Research On The Legislative Improvement Of Accounting Crime Of Our Country

With the rapid development of the market economy,the reliability of economic information in relation to the survival and development of enterprises,and financial information is an important part of financial information and economic information of the true and false relationship between business operators can make the right decision.The distortion of the accounting information and accounting duty crimes are inextricably linked,in order to protect the socialist market economic order and financial information is true and complete,it is necessary to carry out comprehensive and thorough research on accounting crime.This paper studies and discusses the accounting duty crime in five chapters.Chapter one overview of accounting crime.This paper interprets the concept,classification,characteristics and legislative purpose of the crime of accounting business.The second chapter is about the legislation of accounting crime in our country.This paper sorts out the articles of accounting crime in China's criminal law,company law,accounting law and other laws and regulations.The third chapter is about the legislative defects in china.To analyze the convergence of stock,legislative mode problems,accounting crime by law between the scope of the subject,the defects of single punishment and fine punishment standard,put forward the legislative defects of accounting crime in china.The fourth chapter is about the legislative situation.Through the method of comparative analysis,this paper makes an investigation on the legislation of accounting crime in the main countries of the continental law system and Anglo American law system.The fifth chapter is to perfect the legislation of the crime of accounting business.According to the legislative defects of accounting crime,from enhancing the cohesion,between the law and the legal act subject,legislation mode,limit shrinkage of accounting business crime take double punishment and improve the legal punishment and puts forward some countermeasures for the unit,to provide reference for China's criminal legislation.